- CPA Examination
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CPA License
- Verify a CPA License
- CPA Licensure - FAQ
- License Policies
- Criminal History Record Check
- Mobility
- Waiver of Initial License Fees
- Change CPA Info
- Certification
- Individual Practitioner Auth
- Activation of License
- Reciprocal Certification
- Reciprocal Certification Overview
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Waiver of Initial License Fees
- Mobility
- Reinstatement
- CPE
- Out-of-State CPA
- Application Forms
- Application for Activation of CPA License
- Application for CPA Initial Certificate/License
- Initial Registration to Perform Attest/Comp Services as an Individual Practitioner
- CPE Reporting Form
- CPE Late Filing Form
- CPE Extension Request Form
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Application for Reinstatement of Certificate/License: Login
- Renewal
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Firms
- Verify a Firm Permit
- Registration Requirements
- Firm Ownership Requirements
- Firm Policies
- Organization Types
- Peer Review
- Change Firm Info
- Firm Permit/AC/PLLC Online Applications
- Firm Permit Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Firm Authorization
- Firm Authorization Overview
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Application Forms
- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Resume- In-State AC/PLLC/Firm Permit /Authorization for Attest/Compilation Services Application
- Out-of-State Firm Permit and Authorization Application
- Resume- Out-of-State Firm Permit and Authorization Application
- Forming an AC or PLLC
- Renewal
- Public
- About
- Resources
Mobility
What is mobility?
Mobility is a practice privilege that generally permits a licensed CPA in good standing from a substantially equivalent state to practice in West Virginia without obtaining a license to practice. However, those CPAs or firms who are offering to provide attest services must secure an Authorization to Perform Attest Services as an Out-of-State Firm or an Individual Practitioner.
When is a Reciprocal Certificate Required?
Certified Pulbic Accountants from other jurisdictions who intend to perform accounting services in West Virginia and:- Are a West Virginia resident;
- Have established a business in West Virginia, or
- Are an employee of a firm or business entity in West Virginia.
must first make application for a reciprocal certificate.
Related Information
Forms & Documents
- Accounting Corporation Application
Fillable form. Must be accompanied with the Firm Permit Application and fees.543 KB - PLLC Application
Fillable form. Must be accompanied with the Firm Permit Application and fees.971 KB - Firm Permit with Authorization - WV CPA Firm
Fillable form to print and mail with fee.401 KB - Firm Permit for Out-of-State CPA Firms
Fillable form to print and mail with fee.448 KB - Firm Permit for Firms Who Do Not Perform Attest/Compilation Services
Fillable form to print and mail with fee.359 KB - Firm Permit Only Renewal Procedures204 KB
- WV Firm with Authorization Renewal Procedures204 KB
- Out-of-State Firm with Authorization Renewal Procedures205 KB
- How to Print Your Firm and Authorization Permits After Renewal291 KB
CPA License
- Verify a CPA License
- CPA Licensure - FAQ
- License Policies
- Criminal History Record Check
- Mobility
- Waiver of Initial License Fees
- Reciprocal Certification Overview
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Waiver of Initial License Fees
- Mobility
- Application for Activation of CPA License
- Application for CPA Initial Certificate/License
- Initial Registration to Perform Attest/Comp Services as an Individual Practitioner
- CPE Reporting Form
- CPE Late Filing Form
- CPE Extension Request Form
- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Resume- Application for Reciprocal Certificate CPA Substantially Equivalent State or Jurisdiction
- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Resume- Application for Reciprocal CPA Certificate - Non-Substantially Equivalent Jurisdiction
- Application for Reinstatement of Certificate/License: Login
CPE News Articles
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More Articles
2020 CPE Report Reminders
WV Board of Accountancy Seeks Executive Director
COVID-19, License Renewals, and CPE Extensions
Board staff has received several inquiries whether the Board will be providing blanket extensions of the CPE requirement and CPA license and firm permit renewals.
The Board of Accountancy's Response to COVID-19
Should it become necessary to close State Offices in an attempt to prevent further spread of the virus, Board staff have made arrangements to work remotely from their homes. On a limited basis, we will be able to answer any questions via email or through the Contact Us form on the Board’s web site. Board staff will also have the capability to process CPA Exam, licensure and firm applications, as well as Intents-to-sit and CPE Reporting Forms.